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IFRSs and Czech Accounting Adjustment
Nečasová, Eliška ; Vajbarová, Monika (referee) ; Fedorová, Anna (advisor)
The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.
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The Risk Assessment under the Act on Environmental Damage in Fosfa joint-stock Company
Davčíková, Veronika ; Ing.Monika Vajbarová (referee) ; Kocmanová, Alena (advisor)
Nowadays there is an increasing pressure on manufacturing companies to reduce their impact on the environment. This thesis seeks to address two approaches to reducing the environmental impact - legislative and voluntary. The theoretical part defines the procedure for environmental risk assessment under applicable law and the implementation of cleaner production in the company. The practical part describes the evaluation of risks arising in all production areas of the company and implementing the cleaner production program in the selected department. The introduction of cleaner production is economically evaluated by the simple return on investment method.
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IFRSs and Czech Accounting Adjustment
Nečasová, Eliška ; Vajbarová, Monika (referee) ; Fedorová, Anna (advisor)
The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.
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The Risk Assessment under the Act on Environmental Damage in Fosfa joint-stock Company
Davčíková, Veronika ; Ing.Monika Vajbarová (referee) ; Kocmanová, Alena (advisor)
Nowadays there is an increasing pressure on manufacturing companies to reduce their impact on the environment. This thesis seeks to address two approaches to reducing the environmental impact - legislative and voluntary. The theoretical part defines the procedure for environmental risk assessment under applicable law and the implementation of cleaner production in the company. The practical part describes the evaluation of risks arising in all production areas of the company and implementing the cleaner production program in the selected department. The introduction of cleaner production is economically evaluated by the simple return on investment method.
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